https://www.taxtmi.com/caselaws?id=220282 Credit on duty-paid PP/LDPE granules used to make sacks through a job worker was held admissible where the sacks were returned and used for packing dutiable sugar. The fact that the job worker cleared the sacks without duty under Notification No. 214/86-CE did not justify denial of CENVAT credit on the inputs used in the packing materials. The credit remained attributable to the manufacture of the assessee's dutiable final product, and the absence of a duty demand on the job worker did not change that position. The order allowing credit was upheld. en-us Mon, 06 Aug 2012 00:00:00 +0530 Wed, 01 Jan 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220282 Credit on duty-paid PP/LDPE granules used to make sacks through a job worker was held admissible where the sacks were returned and used for packing dutiable sugar. The fact that the job worker cleared the sacks without duty under Notification No. 214/86-CE did not justify denial of CENVAT credit on the inputs used in the packing materials. The credit remained attributable to the manufacture of the assessee's dutiable final product, and the absence of a duty demand on the job worker did not change that position. The order allowing credit was upheld. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220282